| Building and construction industry - employee/contractor decision tool |
| Businesses in the building and construction industry can use this tool to determine whether a worker is an employee or contractor. It will give you a decision based on your answers to some questions. |
| Change of registration details |
| Use this form to advise of changes to business details including entity name, postal, email or business address, authorised contact person, associates, main business activity, or financial institution account details. (NAT 2943) |
| Choosing a super fund - How to complete your Standard choice form |
| The Standard choice form sets out employee options for choosing a superannuation fund. |
| Commercially available software |
| Our product register lists commercially available, tax-related software products that meet our requirements. |
| Cycle changes |
| PAYG withholding bulletin no. 7 - the information in this bulletin sets out the three categories of withholders and the Commissioners discretion to vary their status. |
| Eligible termination payments - Tax basics for non-profit organisations |
| When people stop working due to redundancy, invalidity, retirement or death, they are often entitled to an eligible termination payment (ETP). |
| Employee/contractor decision tool |
| Businesses can use this tool to determine whether a worker is an employee or contractor. It will give you a decision based on your answers to some questions. |
| Employees and child support - Tax basics for non-profit organisations |
| Explains in brief an employer's obligations under the Child Support Scheme. |
| Employees and other workers - overview and checklist for non-profit organisations |
| If your organisation engages workers, use this checklist to identify your organisation's tax and superannuation obligations. It includes information on when a new worker starts, during the period of engagement and when a worker leaves. |
| Employees, independent contractors and volunteers - Tax basics for non-profit organisations |
| This document discusses the meaning of employee, contractor and volunteer and explains where to obtain more detailed information about these terms. |
| Employment termination payment calculator |
| Use this calculator to work out the type of employment termination payment and calculate the withholding amount. |
| Fringe benefits tax - car calculator |
| The fringe benefits tax (FBT) car calculator helps employers calculate the taxable value of a car fringe benefit using either the statutory formula method or the operating cost method. |
| Fringe benefits tax - Fundraising |
| FBT may apply when a non-profit organisation conducts fundraising activities and provides benefits to employees or their associates. There are however, certain concessions that can reduce the organisation's liability. |
| Fringe benefits tax - Tax basics for non-profit organisations |
| Introduction to FBT for non-profit organisations. Explains what FBT is, includes examples of fringe benefits and explains concessions available to certain non-profit organisations. |
| Fringe benefits tax - what you need to know |
| As an employer who may be providing fringe benefits to your employees, you need to know how fringe benefits tax (FBT) works. |
| Fringe benefits tax (FBT) and entertainment for non-profit organisations |
| A guide for income tax-exempt non-profit organisations to assist them to understand how FBT and entertainment works. |
| Fringe benefits tax and Christmas parties |
| This fact sheet contains information for employers about the possible fringe benefits tax implications of providing Christmas parties for their employees and associates. |
| Fringe benefits tax and Christmas parties for tax-exempt bodies |
| This fact sheet gives information on the fringe benefits tax implications of providing Christmas parties for employees (and their associates) of tax-exempt bodies. |
| Fringe benefits tax and public benevolent institution employment arrangements |
| This fact sheet explains the requirements a public benevolent institution must meet to be exempt from paying fringe benefits tax (subject to a capping threshold), including new endorsement requirements from 1 July 2005. |
| Fringe benefits tax and road tolls |
| This fact sheet explains the types of benefits that arise in relation to employee road tolls, when these benefits are exempt from fringe benefits tax (FBT) and outlines methods that you can use to record and value road tolls for FBT purposes. |
| HELP information for payers |
| This document provides information for payers who are required to withhold additional amounts for HELP from their payees' payments |
| Higher education debts - Tax basics for non-profit organisations |
| Explains in brief an employer's obligations in relation to the Higher Education Contributions Scheme (HECS) and Higher Education Loan Program (HELP). |
| How do you ensure we can speak to your organisation's representative? |
| This fact sheet explains how to notify us of changes to your organisation and the information disclosed on the Australian Business Register. The information we have must be accurate and up-to-date so your organisation's authorised contact people can make enquiries about its tax affairs. |
| How to complete the PAYG payment summary - business and personal services income form |
| Instructions on how to complete the pay as you go (PAYG) payment summary - business and personal services income (NAT 72545), for the 2009-10 and later years. NAT 72769-11.2011 |
| How to complete the PAYG payment summary - employment termination payment form |
| These instructions will help you complete the PAYG payment summary - employment termination payment (NAT 70868) form. NAT 70996 |
| How to determine if workers are employees or contractors |
| Detailed information about the six factors you need to consider concerning the way your working arrangements are set up. Includes industry-specific information, examples and scenarios. |
| How to lodge your pay as you go (PAYG) withholding annual reports electronically |
| This guide provides information to payers to help them lodge their pay as you go reports electronically. |
| How to set up a workplace giving program |
| How to set up a workplace giving program and information about how tax applies. |
| Independent contractors and tax - Tax basics for non-profit organisations |
| Explains how under the pay as you go system, contract workers can either provide for their own income tax liability by paying PAYG instalments, or enter into voluntary agreements authorising their payers to withhold amounts from their payments. |
| Induction package for new administrators |
| If you are a newly appointed treasurer, office bearer or employee involved in the administration of a non-profit organisation, this package introduces you to the information and services we provide to assist you in your role. |
| Key superannuation rates and thresholds |
| The key rates and thresholds that apply in relation to contributions and benefits, employment termination payments, superannuation guarantee and co-contributions. |
| Pay as you go withholding - Tax basics for non-profit organisations |
| This document outines PAYG withholding. If a non-profit organisation has employees it needs to register for PAYG withholding, withhold amounts from salary and wages and pay those amounts to the ATO, and contribute to its employees' superannuation. |
| Pay as you go withholding - what you need to know |
| Introduction guide for PAYG withholding obligations. NAT 5195 |
| PAYG payment summary - withholding where ABN not quoted guidelines |
| Instructions to assist clients who fall into this catergory with their withholding obligations. |
| PAYG withholding |
| A guide for employers and businesses. (NAT 8075) |
| PAYG withholding - authorised signatories |
| Taxation regulations specify who is authorised to sign documents required under PAYG withholding. Documents include, payment summaries, payment summary statements and withholding where ABN not quoted annual reports. |
| PAYG withholding - varying your PAYG withholding |
| This guide explains when and how you can vary your rate of pay as you go (PAYG) withholding. |
| PAYG withholding - voluntary agreements |
| This is a fact sheet that explains PAYG withholding - voluntary agreements. |
| PAYG withholding and labour-hire firms |
| Information about pay as you go (PAYG) withholding for payers who have entered into a labour-hire or on-hire arrangement. |
| PAYG withholding guide no.10 - withholding variations for payers |
| Payers must withhold amounts from withholding payments in accordance with the tax tables published by the ATO. |
| PBI, HPC and rebatable employers calculator |
| This calculator will help you work out the fringe benefits tax (FBT) for public benevolent institutions (PBIs), health promotion charities (HPCs) and rebatable employers. |
| Record Keeping Evaluation Tool |
| Advice about business records you need to keep, and how well you keep them. |
| Religious institutions guide to PAYG withholding |
| This guide covers payments made by religious institutions to a religious practitioner for an activity, or a series of activities which are subject to withholding. |
| Religious practitioners guide to PAYG withholding |
| The pay as you go (PAYG) withholding system requires payers to withhold an amount from certain payments made to a religious practitioner. This guide covers those payments. |
| Repaying your HELP debt 2012-13 |
| This publication explains how Higher Education Loan Program (HELP) debts will be repaid in the 2012-13 income year (NAT 3913). |
| Salary Sacrifice arrangements |
| Information about the requirements for an effective salary sacrifice arrangement, implications of an effective salary sacrifice arrangement and an example illustrating how salary sacrifice can work. |
| Salary sacrifice arrangements - reimbursement of expenses |
| This document provides information on the tax consequences of a payment made to you by your employer under a salary sacrifice arrangement in respect of an expense that you have not incurred. |
| Salary sacrifice arrangements - Tax basics for non-profit organisations |
| This document outlines salary sacrifice arrangements for non-profit organisations that enter into these arrangements with their employees. |
| Salary sacrifice arrangements for employees |
| Explains what a salary sacrifice arrangement is, the requirements for an effective arrangement, what benefits can be included and the implications entering into an agreement. |
| Salary sacrificing super |
| Explains what salary sacrificing arrangements are, what you can salary sacrifice into and the benefits. |
| Salary sacrificing super - information for employers |
| Information for employers on salary sacrifice arrangements for their employees. |
| Schedule 32 - Tax table for employment termination payments |
| For payments made on or after 1 July 2012. Use this table to calculate amounts to be withheld from employment termination payments paid to an individual. NAT 70980 |
| SFSS information for payers |
| This document provides information for payers who are required to withhold additional amounts for SFSS from their payees' payments. |
| Super for contractors |
| As an employer, you may have superannuation guarantee obligations if you employ contractors. The following information will help you to understand how the superannuation guarantee applies to contract workers. |
| Superannuation guarantee - tax basics for non-profit organisations |
| Provides an overview of the superannuation guarantee legislation and directs non-profit organisations to where they can obtain more detailed information. |
| Superannuation guarantee (SG) contributions calculator |
| Use this tool to calculate SG contributions for your eligible employees for a current quarter, including the period within 28 days after the end of that quarter. |
| Superannuation guarantee eligibility decision tool |
| Use this decision tool if you have employees (including some contractors) to check their eligibility for super contributions. |
| Tax file number declaration |
| The information you provide in this declaration will allow your payer to work out how much to withhold from payments made to you. (NAT 3092) |
| Tax tables |
| This document provides a list of quick links to the pay as you go (PAYG) withholding tax tables for payments made from 1 July 2012. |
| Tax withheld calculator |
| If you are an employer or another withholding payer, the TWC helps you work out the tax you need to withhold from payments you make to employees and other workers. |
| Taxing of allowances paid to religious practitioners |
| This document outlines the correct withholding treatment of allowances paid to religious practitioners. |
| Transitional termination payment pre-payment statement |
| This payment ceased on 30 June 2012. |
| Travel allowances and PAYG withholding |
| Explains the PAYG withholding implications on travel allowances. |
| Voluntary agreement for PAYG withholding |
| A voluntary agreement is an agreement between a business (the Payer) and a contract worker (Payee) to bring work payments into the pay as you go (PAYG) withholding system. |
| Volunteers and tax |
| This guide is for volunteers and non-profit organisations that deal with volunteers. It explains the tax treatment of transactions that commonly occur between non-profit organisations and their volunteers.NAT 4612-04.2008 |
| Volunteers and tax - Tax basics for non-profit organisations |
| Non-profits often depend on volunteers to provide and maintain services. Explains why it is necessary to distinguish between employees and volunteers. |
| Withholding from allowances |
| Outlines the correct withholding treatment of allowances and only applies to employers who pay allowances to employees, company directors and office holders. Provides a description of the differences between allowances and reimbursements. |